Given below is an incomplete statement of cost of goods manufactured:

Total input costs

65 000

Plus: Opening balance of work-in-progress account

x

Total manufacturing costs

y

Less: Closing balance of work-in-progress account

35 000

Equals: Cost of goods manufactured

105 000

The total manufacturing costs amount to _____ .

• A.R70 000
• B.R140 000
• C.R100 000
• D.R105 000